自然人股权转让如何缴纳个人所得税？

Group 1 - The core viewpoint of the article discusses the taxation process for individuals transferring equity, emphasizing that the taxable income is calculated as the equity transfer income minus the original value and reasonable expenses, with a tax rate of 20% on capital gains [3] Group 2 - The original value of equity for individual transfers is determined based on several methods, including cash contributions, non-monetary asset contributions, and other specific scenarios recognized by tax authorities [5][6] - If the transfer price is significantly lower than the market value, tax authorities will assess the transfer income using methods such as net asset valuation, comparable transactions, or other reasonable methods [9] Group 3 - Taxpayers must declare and pay taxes within 15 days of the following circumstances: payment of transfer price, signing of transfer agreements, or any other evidence indicating the transfer of equity has occurred [10]